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DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… The inventories reviewed included property for criminal case evidence, property no longer needed as evidence for an …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyCity of Yonkers – Payroll (2017M-212)
… police overtime to cover compensatory leave, contrary to collective bargaining agreements (CBAs). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… report, Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Report 2016-N-1 ). About the Program Governed by a “right to shelter” mandate, New York City provides temporary emergency shelter to every eligible person who requests services. DHS, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followState Comptroller DiNapoli Releases Audits
… Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) In accordance with its contract, United is … Transfer Claims Among Merged or Consolidated Facilities (2014-S-18) Medicaid made $1.6 million in actual overpayments …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released today by State Comptroller Thomas P. … in oversight and data-sharing have left the state unable to measure whether these efforts are reducing suicide deaths, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateVillage of Clayville – Board Oversight (2015M-115)
… for the period June 1, 2013 through December 31, 2014. Background The Village of Clayville is located in the … five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Village of Brushton – Fiscal Oversight (2014M-235)
… a population of approximately 475. The Village is governed by an elected three-member Board of Trustees. Budgeted … budget status report and bank reconciliations accompanied by the bank statements. Ensure that the Clerk-Treasurer files …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Opinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58DiNapoli Releases Report on Pre-Pandemic Migration Trends
… of household filers). Part-Year Taxpayer Trends The net movements of part-year taxpayers can impact collections over …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at TaxandCompliance@osc.ny.gov . The subject should indicate that the email is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… in SFS. SFS Navigation: Accounts Receivable > Payments > Online Payments > Regular Deposit When entering a Regular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentSafety of Infrastructure (Follow-Up)
… system. As of October 2010, there was a backlog of over $1.1 billion in improvements that needed to be made. In some … to make repairs, but in others had either opted to cordon off certain areas to prevent public access, or in the most … or completed 204 projects with total costs over $221 million using New York Works funds. However, additional work …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followDisposition of Farm Assets
… At the time of closure, the Department was responsible for the disposition of all farm assets, including equipment, … generated almost $570,000 of one-time revenues for the State. The Department has also leased a significant … of Transportation: Review of Real Property Holdings for Disposal (2010-S-48) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsDisposal of Electronic Devices
… approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of General Services (OGS) are permanently cleaned of all data, including personal, private and sensitive … approved for sale as surplus equipment by the Department of Agriculture and Markets Department through the Office of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks … for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating … consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followVillage of Morris – Fund Balance (2017M-58)
… by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or … both the general and water funds, the contingency budget line exceeded the maximum allowable amount each year by an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Evans – Board Oversight (2016M-2)
… reports for the period January 1, 2012 through September 29, 2015. Background The Town of Evans is located in Erie … reports for the period January 1 2012 through September 29 20 …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2